Assume a company is considering buying $10,000$ units of a component part rather than making them. A supplier has agreed to sell the company $10,000$ units for a price of $$41\mathrm{.}25$ per unit. The company's accounting

system reports the following costs of making the part:

One$-$half of the traceable fixed manufacturing overhead relates to supervisory salaries and the remainder relates to depreciation of equipment with no salvage value. If the company chooses to buy this component

part from a supplier, then the supervisor who oversees its production would be discharged. What is the financial advantage $($disadvantage$)$ of buying $10,000$ units from the supplier?

Multiple Choice

$$(40,000)$

$$72,500$

$$145,000$

$$(72,500)$